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Reduced VAT rate of 5.5% applicable to video game competition entry fees (law n° 2023-1322)

  • Reduced VAT rate of 5.5% applies to entrance fees for video game competitions
  • This is in accordance with article 87 of the law n° 2023-1322 of December 29, 2023
  • The reduced rate applies to services provided from January 1, 2024 onwards.

Source: bofip.impots.gouv.fr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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